https://www.taxtmi.com/caselaws?id=380892 The Tribunal ruled in favor of the Appellant, holding that the extended period of limitation was inapplicable as there was no suppression of facts. The Appellant's eligibility for Cenvat credit on various input services necessary for setting up their Aluminium Smelter Plant was upheld, emphasizing the integral nature of these services to the manufacturing process. The penalty imposition was set aside as the Tribunal found no evidence of fraud or suppression by the Appellant. The decision highlighted that the demand was barred by limitation, granting the Appellant consequential benefits without delving into the case's merits. en-us Wed, 29 May 2019 00:00:00 +0530 Fri, 31 May 2019 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380892 The Tribunal ruled in favor of the Appellant, holding that the extended period of limitation was inapplicable as there was no suppression of facts. The Appellant's eligibility for Cenvat credit on various input services necessary for setting up their Aluminium Smelter Plant was upheld, emphasizing the integral nature of these services to the manufacturing process. The penalty imposition was set aside as the Tribunal found no evidence of fraud or suppression by the Appellant. The decision highlighted that the demand was barred by limitation, granting the Appellant consequential benefits without delving into the case's merits. Case-Laws Central Excise Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380892